Anastasoff v. U.S., No. 99-3917EM (8th Cir.) (235 F.3d 1054) (December 18, 2000) (Judge Richard S. Arnold)
Here the en banc court vacated a panel's previous holding (that the Circuit's rule that unpublished decisions have no precedential effect was unconstitutional) - reasoning that decision was now "moot" due to the fortuituous intervention of the IRS.
One of the most intriguing cases of the year 2000 was this ...
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